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Regional budget management constitutes a critical foundation for achieving good governance in the era of decentralization and regional autonomy. This article comprehensively examines the pivotal role of accountability and transparency as essential instruments in enhancing the quality of regional budget governance. Employing a qualitative research methodology through systematic literature review and policy analysis, this study investigates the conceptual framework, implementation mechanisms, and practical implications of accountability and transparency principles in regional financial management. The findings reveal that robust implementation of accountability mechanisms—including financial reporting systems, internal and external oversight, and performance measurement—coupled with comprehensive transparency practices through information disclosure, public participation, and digital technology utilization, significantly contribute to strengthening institutional legitimacy, enhancing budget allocation efficiency, and preventing corruption. The research identifies that accountability is operationalized through multiple layers including legal compliance, procedural adherence, program effectiveness, and policy justification, while transparency manifests through open access to budget documents, participatory planning processes, and technology-enabled information systems. However, the study also uncovers substantial implementation challenges encompassing limited human resource capacity in financial management, inadequate inter-agency coordination, varying levels of public financial literacy and participation, and disparities in technological infrastructure between urban and rural areas. These challenges necessitate a multi-dimensional approach to reform. The article proposes evidence-based policy recommendations including systematic capacity building programs for government apparatus, strengthening regulatory frameworks with effective enforcement mechanisms, community empowerment through financial literacy initiatives, strategic investment in integrated digital platforms, and fostering collaborative partnerships among government institutions, legislative bodies, oversight agencies, civil society organizations, and citizens.

Transformational leadership is an important paradigm in strengthening modern governance that is oriented towards innovation, accountability, and public service. This research aims to examine the concepts, roles, and challenges of transformational leadership in the context of the Indonesian public sector through a literature study approach. The study was conducted on 15 open academic sources relevant to digital bureaucratic issues, apparatus work motivation, and organizational reform. The results of the study show that transformational leadership is able to increase performance effectiveness, strengthen employee commitment, and accelerate the digital transformation of the bureaucracy through an inspiring vision, intellectual stimulation, and individual attention to subordinates. In addition, this leadership contributes to the formation of a collaborative work culture and the improvement of public service innovations that are adaptive to the needs of the community. However, its implementation still faces structural obstacles, such as hierarchical culture, resistance to change, weak digital competence of the apparatus, and limited policy and human resource support. Therefore, a strong integration between transformational values, adaptive leadership competencies, and good governance principles is needed to drive sustainable and performance-oriented bureaucratic change that is superior to public performance.

Conflict is an inevitable phenomenon in organizations and educational institutions, and if not managed properly can have a negative impact on performance, effectiveness, and interpersonal relationships. However, conflict also has the potential to be a catalyst for improvement if managed appropriately. Therefore, it is important to systematically examine the stages of conflict, their impacts, and relevant management strategies. This study aims to answer the following questions: (1) How are the stages of conflict identified in various organizational and educational contexts? (2) What are the impacts of conflict on organizations? and (3) What management strategies are most effectively implemented? The method used was a literature review by searching articles through national and international databases using the keywords stages of conflict, conflict management, and education. Of the 73 initial articles, 18 primary articles were selected for thematic analysis. The analysis revealed three main findings: (1) conflict generally develops through stages of latency, escalation, and overt manifestation; (2) conflict negatively impacts performance if left unchecked, but can be constructive if managed; and (3) effective conflict management strategies are contextual, combining structural, interpersonal, and cultural-religious value approaches. In conclusion, this literature highlights the need for adaptive conflict management to maintain organizational stability. Further research is suggested to explore integrative models of conflict management based on local values and educational practices.

Fraud is an unlawful act characterized by intentional misconduct, malicious intent, manipulation, concealment, and abuse of trust, deliberately committed by individuals or groups to gain personal benefits. Financial statement fraud can result from various factors such as weak internal control systems, financial pressures, and organizational culture. This study focuses on understanding the factors influencing the occurrence of financial statement fraud in rural banks (BPR) in Denpasar City. A total of 204 respondents from 22 BPRs were selected using purposive sampling. The study reveals that internal control systems do not have a significant effect on the tendency to commit financial statement fraud. However, financial pressure was found to have a positive and significant impact on the likelihood of financial statement fraud, suggesting that employees or management under financial strain may resort to fraudulent activities. On the other hand, organizational culture, characterized by ethical practices and strong values, showed a negative and significant effect, indicating that a strong ethical culture helps reduce fraudulent behavior in BPR

Intellectual capital represents information that reflects the quality of human resources and the knowledge assets owned by a business unit. This study aims to examine the influence of intellectual capital on business performance in creative sector MSMEs, specifically in the fashion and beauty industries in Surabaya. Data were collected through questionnaires distributed to business owners to capture their understanding of the components of intellectual capital and its impact on business performance. The study employs a quantitative method with a correlational approach to analyze the relationships between variables. The results of significance tests indicate that intellectual capital overall has a notable impact on business performance. Specifically, Human Capital, Structural Capital, Relational Capital, Technological Capital, and Business Capital exert a positive influence, demonstrating that the quality of human resources, organizational structure, business relationships, technology utilization, and business assets are key factors in improving MSME performance. Conversely, Customer Capital shows a negative influence, highlighting the need for more effective strategies in managing and leveraging customer-related resources. These findings confirm that intellectual capital significantly affects the performance of creative sector MSMEs, suggesting that proper management and development of each component of intellectual capital is essential for enhancing competitiveness, sustaining growth, and ensuring the long-term success of small and medium enterprises.

Child sexual abuse is a severe problem that profoundly affects victims’ physical, psychological, and social well-being. The Deli Serdang Child Protection Institution (LPA) functions as a non-governmental organization providing recovery and rehabilitation services for victims of such abuse. This study aims to examine the implementation of psychosocial interventions for child sexual abuse victims at LPA Deli Serdang. Conducted in Deli Serdang Regency, the research involved several informants, including the Chairperson and Psychologist of LPA as key informants, two child victims identified by the initials Z and N as main informants, and four supporting informants consisting of the victims’ parents, the LPA Secretary, and Legal Staff. Data collection was carried out through literature review, observation, in-depth interviews, and documentation. The data were analyzed qualitatively to gain a comprehensive understanding of the psychosocial intervention process. The findings show that LPA Deli Serdang has fulfilled its role in accordance with Law No. 35 of 2014 on Child Protection, particularly in providing integrated services that address victims’ emotional and behavioral needs. Based on Nitimiharjo’s (2012) framework, psychosocial interventions implemented by LPA have contributed to positive improvements in the victims’ cognitive, emotional, behavioral, and environmental domains. Moreover, according to Caroline’s (2012) theory, individual and play therapy have been identified as the primary methods used to assist victims in the recovery process. Overall, these interventions have proven effective in supporting psychological healing and social reintegration for child sexual abuse victims under the institution’s care.

This research aims to determine the effect of organizational support, work environment, and communication on employee performance at the Investment and One-Stop Integrated Services Office (DPM-PTSP) of Muaro Jambi Regency, both partially and simultaneously. The method used is quantitative analysis with a population and sample consisting of all 44 employees, determined through a saturated sampling technique. Data were collected using a Likert scale-based questionnaire, and the analysis was carried out using multiple linear regression with the help of SPSS software. The results of the study showed that (1) organizational support has a positive and significant effect on employee performance, (2) work environment has a positive and significant effect on employee performance, (3) communication has a positive and significant effect on employee performance, and (4) organizational support, work environment, and communication simultaneously have a positive and significant effect on employee performance. The recommendations/suggestions from this research are expected to improve employee performance by enhancing organizational support through fair task distribution, reward programs, and development opportunities; creating a comfortable and well- equipped work environment that encourages productivity; and strengthening effective communication between superiors and subordinates as well as among employees through regular meetings and discussion forums.

This research discusses the phenomenon of social organizations (ormas) in Indonesia from a legal perspective and the challenges of democracy. The freedom of association guarantyd by Article 28E paragraph (3) of the 1945 Constitution serves as the legal basis for the existence of social organizations, which are further regulated by Law Number 17 of 2013 and Law Number 16 of 2017. Regulatory changes, particularly the government's authority to dissolve mass organizations without judicial process, have sparked a debate between the need to maintain public order and the guaranty of the principle of due process of law. The research method used is normative juridical with a legislative and conceptual approach, supported by a literature study from primary and secondary legal materials. The study results show that although mass organizations have great potential in strengthening democracy, challenges such as identity politics, radicalism, lack of funding transparency, and state power abuse against mass organizations still pose major obstacles. Therefore, balanced legal regulations, transparent oversight, and enhanced democratic literacy are needed to ensure that the role of social organizations remains in line with the principles of the rule of law and Pancasila democracy.  

This study aims to determine the effect of work discipline and compensation on employee job satisfaction at the Bureau of Organization and Human Resources of the Ministry of Agriculture. This research is motivated by the importance of proper work discipline and compensation in increasing employee job satisfaction. The method used in this research is quantitative method with descriptive approach. The data collection technique was carried out through distributing questionnaires to 85 respondents who were employees of the agency. The data analysis technique uses validity, reliability, multiple linear regression, t test, f test, and the coefficient of determination. The results of this study obtained using the t test that work discipline partially has a positive and significant effect on employee job satisfaction with a significance result of 0.000 <0.05 and the t test results show Tcount 3.656> Ttable 1.989. Compensation partially has a positive and significant effect on employee job satisfaction with a significance result of 0.000 < 0.05 and the t test results show Tcount 7.066 > Ttable 1.989. Work discipline and compensation simultaneously have a positive and significant effect on employee job satisfaction with a significance result of 0.000 < 0.05 and the f test results show Fcount of 62.960> Ftable 3.11. The coefficient of determination test found that the two independent variables had an effect of 60.6% on employee job satisfaction.

The Family Welfare Empowerment (PKK) is a community organization that plays a vital role in improving family welfare in Indonesia. Through various programs, the PKK contributes to family empowerment, particularly in education, health, and economics. However, many PKK activities are still conducted manually, including recording and managing member data and activities. This creates several challenges, such as difficulty in archiving, time-consuming information searches, and difficulties in preparing accurate and timely reports. This research aims to design and develop a web-based information system that can simplify member data management, activity recording, attendance management, and report generation more quickly, efficiently, and accurately. This system will be designed using an object-oriented approach, involving several stages, starting from needs analysis, system design, implementation, and system testing. This information system is expected to improve service efficiency, facilitate PKK administrators in monitoring member activity, and support a more precise and weighted data-based decision-making process. Another advantage is that this system will also facilitate the PKK in producing faster, more comprehensive, and more structured activity reports, thereby increasing organizational transparency and accountability. Therefore, this web-based information system is expected to be a solution to improve the PKK's performance in carrying out its function of empowering family welfare.

This study aims to analyze the influence of leadership style and motivation on the productivity of members of the Student Activity Unit (UKM) Satria Muda Indonesia at the National University of the Republic of Indonesia. The research employed a quantitative descriptive approach, with data collected through questionnaires distributed to 30 respondents consisting of active members and administrators. The data were analyzed using multiple linear regression with the assistance of SPSS software and supported by classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results indicate that leadership style and motivation have a positive and significant effect on member productivity, both partially and simultaneously. The coefficient of determination (R²) value of 0.745 shows that 74.5% of productivity variation is explained by these variables, while the remaining 25.5% is influenced by other factors outside the model. Therefore, it can be concluded that effective leadership and strong motivation are key determinants in improving the productivity of student organizations.

This study aims to analyze the influence of work discipline and organizational culture on employee job satisfaction at Hotel Sangga Buana. Job satisfaction is a crucial factor in improving performance, productivity, and employee loyalty in the hospitality industry, which demands professionalism and excellent service. The research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 30 employees from operational and administrative departments. The data were analyzed using multiple linear regression with the assistance of SPSS version 25. The results reveal that both work discipline and organizational culture have a positive and significant effect on job satisfaction, both partially and simultaneously. Work discipline was found to be the most dominant variable influencing job satisfaction, as high discipline fosters order and accountability in the workplace. Meanwhile, a positive organizational culture contributes to a harmonious work environment and enhances employee motivation. These findings emphasize the importance of implementing strong discipline and cultivating a supportive organizational culture to improve job satisfaction and overall employee performance in the hospitality sector.

This study aims to analyze the influence of work motivation and work ability on employee job satisfaction at the Department of Marine and Fisheries of Bima Regency. The research employed a quantitative approach with an associative type of study. The population consisted of 67 employees, and a sample of 38 civil servants was selected using a purposive sampling technique. Data were collected through a closed-ended questionnaire using a five-point Likert scale and analyzed using multiple linear regression with SPSS version 26. The validity and reliability tests confirmed that all items were valid and reliable. The results indicate that work motivation has a positive and significant effect on job satisfaction, and work ability also shows a positive and significant impact. Simultaneously, both variables significantly influence job satisfaction with a coefficient of determination (R²) of 0.967, meaning that 96.7% of job satisfaction variation is explained by motivation and work ability. These findings confirm that enhancing employee motivation and competence is a strategic factor in improving job satisfaction and performance in public sector organizations.

The POSEIDON 2025 program is a community service initiative focused on enhancing environmental resilience and improving the welfare of coastal communities in Kalijaga Hamlet. The program began with a series of surveys aimed at identifying environmental conditions, social dynamics, and the main issues faced by local residents. The survey results revealed rapid sedimentation, accumulated waste along the coastline, and seawater intrusion that rendered groundwater unfit for consumption. Based on these findings, several solution-oriented activities were designed, including the installation of a water filter in the mosque, seminars and socialization on the functions and conservation of mangroves, the planting of 100 mangrove seedlings, the restoration of the Community Hall with the addition of an environmental-themed reading corner, and a beach clean-up activity. The program was carried out over three days with the involvement of local residents, students, academics, and social organizations. The implementation results showed an increase in public awareness of the importance of protecting mangrove ecosystems and coastal cleanliness, improved access to clean water, and enhanced environmental literacy among children. This program demonstrates that interdisciplinary collaboration and active community participation play a vital role in achieving sustainable and resilient coastal development.

Drug stock-outs are an indicator of pharmaceutical management failure that directly affects patient safety and the quality of hospital services. Gatoel Hospital Mojokerto experienced an increase in the percentage of drug debt from 3.14% in January to 6.20% in July 2025, with 1,607 patients affected. This study aims to identify the factors causing drug stock-outs and formulate preventive strategies through the optimization of the Minimum-Maximum Stock Level (MMSL) system based on the Hospital Information System. A mixed-method approach was used, combining secondary data analysis (January–July 2025) and in-depth interviews. Fishbone analysis was applied to identify root causes, USG analysis to determine priorities, and SWOT analysis to formulate intervention strategies. Priority drug classification was carried out using the ABC-VEN method. The intervention involved implementing an MMSL pilot project for 150 drug items under Pareto category A. The analysis identified six dimensions of stock-out causes: man, materials, methods, machines, measurement, and environment. The highest priority issue was drug demand forecasting based on historical data (USG score: 125). SWOT analysis placed the organization in quadrant II, recommending a Weakness-Opportunities (WO) strategy. MMSL implementation was initiated through the development of SOPs and the entry of 150 priority drug items into the system. Drug stock-outs are caused by multifactorial issues that require systemic intervention. MMSL optimization has the potential to serve as a long-term solution, provided there is expanded coverage, strengthened human resource capacity, and comprehensive system integration.

Sustainable employee performance is one of the important factors in achieving organizational competitive advantage. This study is based on the trend of declining performance in 2023 at the Proklamasi BSD ENT Hospital. The purpose of this study is to analyze the effect of human resource development and ambidexterous leadership on sustainable employee performance with job retention as an intervening variable. This type of research includes quantitative causality design. The population used is permanent employees who have worked for more than 3 years. The sampling technique is saturated sampling totaling 101 people. The data collection technique uses a questionnaire, the analysis method uses Structural Equation Modeling with the help of SPSS AMOS 26. The results of the analysis prove that simultaneously human resource development, ambidexterous leadership has a positive effect on sustainable employee performance and job retention as an intervening variable. The importance of additional training and support, improving communication regarding educational opportunities, evaluating how tasks are carried out and ensuring employees have an appropriate workload.

This study aims to determine the effect of work overload, work stress, and work motivation on the turnover intention of employees at PT HWI's sewing computer production operators. The study utilizes three independent variables (endogenous), namely work overload, work stress, and work motivation, and one dependent variable (exogenous), turnover intention. The population in this study consisted of employees in the sewing computer section at PT HWI, with 99 respondents sampled for analysis. The results of the data analysis indicate that the indicators are valid and reliable. The classical assumption test showed no multicollinearity in the data. In the hypothesis testing, the variables of work overload, work stress, and work motivation were found to have no significant effect on turnover intention. These findings suggest that while work overload, stress, and motivation play important roles in employee well-being, they do not significantly impact the intention to leave the organization at PT HWI. Future studies could explore other factors influencing turnover intention and the dynamics between these variables.

Conflict is an inevitable phenomenon in organizational dynamics, whether in the education sector, social sector, or wider society. Conflicts that are not managed properly can lead to disintegration, but if handled appropriately, they can become a means of learning and innovation. This literature review aims to identify sources of conflict, resolution strategies used, and their impact on organizational performance. The research questions asked are: (1) What are the main factors causing conflict in educational and social organizations? (2) What are the most effective conflict resolution strategies according to the context? This research method uses a literature review approach by searching articles through Google Scholar and Publish or Perish (PoP) using the keywords “sources AND levels of conflict.” A total of 20 articles were selected from the period 2021–2025, with a final result of five valid articles that were analyzed thematically. The review results show three main themes: (1) sources of conflict include differences in vision, interests, and resource distribution; (2) conflict resolution strategies vary, ranging from mediation, negotiation, to religious and cultural-based approaches; (3) the impact of conflict is ambivalent, it can decrease performance but also encourage positive change.The conclusion of this study emphasizes the importance of contextual conflict management and opens up opportunities for further research to develop more adaptive resolution models based on local values.

The Industrial Revolution marked a significant milestone in the transformation of the workplace, creating a need for efficiency and more systematic structures within organizations. This development led to the emergence of various management theories, including Frederick W. Taylor's scientific management theory and Henri Fayol's general administrative theory. This study aims to examine the relationship between the changes brought about by the Industrial Revolution and the emergence of these two theories, as well as to examine their relevance and application in the context of modern management. The method used was a descriptive qualitative literature review, reviewing various classical and contemporary literature covering three main topics. The results indicate that Taylor's theory emphasizes work efficiency through standardization and scientific supervision, while Fayol's theory highlights the importance of managerial functions and structured organizational principles. Both responded to managerial challenges during the Industrial Revolution and remain relevant today, particularly in human resource management and organizational structure. The implications of this study demonstrate the need for a historical understanding of classical management theories in order to adapt these principles to address managerial challenges in the digital era and Industry 4.0.

This study investigates the implementation strategy of work discipline as a means to improve the productivity of daily contract employees in the Traffic Division of the Semarang City Transportation Agency. Work discipline is a critical component of human resource management that influences performance effectiveness and organizational efficiency. The research applies a qualitative descriptive approach using interviews, observation, and document analysis to examine discipline practices, attendance data, and managerial supervision. The results show that effective disciplinary implementation—through structured supervision, reward and punishment systems, continuous coaching, and welfare enhancement—significantly improves employee productivity. Leadership quality, motivation, and consistent policy enforcement emerge as primary determinants of disciplined behavior. The study concludes that establishing a fair and transparent disciplinary system can foster accountability, punctuality, and professional service delivery among public employees.